Loan Charge - Possible Concessions Email

Response to this request is long overdue. By law, under all circumstances, HM Revenue and Customs should have responded by now (details). You can complain by requesting an internal review.

Dear HM Revenue and Customs,

Please provide all emails held by HMRC which contain the term
'Loan Charge - possible concessions'
during the month of March 2019.

Yours faithfully,

Anne Charlesworth

Team, FOI, HM Revenue and Customs

Our ref: FOI2022/59332

Dear Ms Charlesworth,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 26 September.

We have allocated the above reference which you should quote if you need
to contact us.

We will arrange for a reply to be sent to you which will either comply
with our obligations under Freedom of Information Act or, if we think it's
an enquiry that we don't need to address under the terms of the Act, let
you know why. If it is the latter we will, if possible, pass it on to a
more appropriate part of the Department for answer.

While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Charlesworth,

We are writing in response to your request for information, received 26
September.

Yours sincerely,

HMRC Freedom of Information Team

Dear Team, FOI,

Thank you for your reponse to FOI2022/59332.

It seems strange that having raised a similar request to HMT that their information rights team can immediately state that there are no emails within scope of this whilst HMRC invoke section 12 of the FOIA.

Nevertheless I will start by trying to significantly reduce the scope of my request.

Please search for emails that contain the term
'Loan charge'
and the word 'concession' (this may also include the plural 'concessions')
This should be for the emails during the month of March 2019.
This should only be for emails that have been sent or received by
Sir Jonathan Thompson, Chief Executive and Permanent Secretary
Jim Harra, Second Permanent Secretary
Angela MacDonald, Director General Customer Services
Justin Holliday , Chief Finance Officer
Penny Ciniewicz, Director General Customer Compliance
Jacqueline (Jacky) Wright, Director General Chief Digital & Information Officer
Ruth Stanier, Director General Customer Strategy & Tax Design
Alan Evans, General Counsel & Solicitor
Mary Aiston, Director Counter Avoidance

Yours sincerely,

Anne Charlesworth

Team, FOI, HM Revenue and Customs

Our ref: FOI2022/71614

Dear Ms Charlesworth,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 15 November.

We have allocated the above reference which you should quote if you need
to contact us.

We will arrange for a reply to be sent to you which will either comply
with our obligations under Freedom of Information Act or, if we think it's
an enquiry that we don't need to address under the terms of the Act, let
you know why. If it is the latter we will, if possible, pass it on to a
more appropriate part of the Department for answer.

While we aim to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Charlesworth

The date that the response is due for your request, FOI2022/71614, has
been changed to 17th January

Kind Regards

HMRC Freedom of Information team

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Charlesworth,

We are writing in response to your request for information, received 15
November.

Yours sincerely,

HMRC Freedom of Information Team

Dear Team, FOI,

Thank you for your response which was very useful.

However I would like to raise two further points
1) Challenge the use of section 36(2)(c) (Note it has been redacted as 26(2)(c)) in the email by Ruth Stanier 18/3/2019. This was a post meeting briefing from Ruth Stanier. I do not believe that this kind of exchange could be classed as ' prejudice the effective conduct of public affair.
In your cover letter you refer to it as being exempt 36(2)(b)(i) and ii). I do not think that such an exchange where Ms Stanier is briefing others about a significant meeting should be classed as exempt because of wanting to create a place for free and frank discussion. All SCS are very well aware that their communications of any kind are subject to FOI requests.
2) In an email to Beth Russell on the 14/3/2019 08:45 an unnamed civil servant was identified as producing a report "which identifies the MPs who have shown an interest in the Loan Charge and those who are working with the APPG" . Please provide a copy of that report.

Yours sincerely,

Anne Charlesworth

Team, FOI, HM Revenue and Customs

Our ref: FOI2023/10840

Dear Ms Charlesworth,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 16 February.

We have allocated the above reference which you should quote if you need
to contact us.

We will arrange for a reply to be sent to you which will either comply
with our obligations under Freedom of Information Act or, if we think it's
an enquiry that we don't need to address under the terms of the Act, let
you know why. If it is the latter we will, if possible, pass it on to a
more appropriate part of the Department for answer.

While we aim to r espond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Team, FOI, HM Revenue and Customs

Our ref: IR2023/11513

Dear Ms Charlesworth,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 17 February.

We have allocated the above reference which you should quote if you need
to contact us.

We will arrange for a reply to be sent to you which will either comply
with our obligations under Freedom of Information Act or, if we think it's
an enquiry that we don't need to address under the terms of the Act, let
you know why. If it is the latter we will, if possible, pass it on to a
more appropriate part of the Department for answer.

While we a im to respond to all freedom of information requests within 20
working days, if for some reason this timescale cannot be complied with,
we will, where possible, write to you explaining the reason for the delay
and provide an estimated time for response.

Yours sincerely

HMRC Freedom of Information Team

Team, FOI, HM Revenue and Customs

1 Attachment

Dear Ms Charlesworth,

We are writing in response to your request for information, received 16
February.

Yours sincerely,

HMRC Freedom of Information Team